I've googled and found several sources for the material.
I'd be interested in any independent testing of the stuff. Anyone got a thermal imaging camera?
FLIR isn't magic, BTW. It's not like an x-ray. It can only measure the temperature of the surface of what it's looking at. If you have an op in the basement and a bit of an air gap between panda film covering the structure walls, very little heat will be transmitted to the walls. An op in a room in the very middle of a house, surrounded by other rooms and an attic overhead, will be invisible to FLIR. FLIR would see a bright exhaust 'plume' if grow room air were directly dumped to outdoors, though. Dumping grow room air into an attic or a crawl space will spread the heat out to the point where it may not be as noticeable on FLIR, if at all.
A lot depends upon how much light power you're using. If you're at or under a couple kW, a lot of mucking about with FLIR countermeasures probably isn't necessary. As long as lighting is not permitted to directly heat an exterior wall, all should be well... but really BIG ops (whole house, 10-20kW) need all the countermeasures they can get, justifiable when you consider the penalties for such big stuff.